... Diversification Structural complexity G32 G3 M10 M42 Corporate financial distress (CFD) is a first-order risk that escalates during economy-wide shocks. Bankruptcy activity spiked at the onset of COVID-19, illustrating how quickly crises undermine corporate stability (Schwartz et al...

... “turn-around” requiring again the systematic amortisation of goodwill. Goodwill impairment Goodwill amortisation IFRS 3 IAS 36 DiD Security mispricing M41 G32 For decades, there has been controversy surrounding the accounting of goodwill, especially with regards to its impairment...

... attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Audit technology COVID-19 Internal audit Remote audit G32 M41 M42 The COVID-19 pandemic in early 2020 forced many firms...

... 2022 Emerald Publishing Limited Licensed re-use rights only Corruption Firm performance Cash holdings Emerging markets Greek firms Panel data D73 G30 G32 O38 Worldwide, corruption has been a growing concern and debate issue due to its detrimental impact on the rapidly...

... Intangible assets UK G3 G30 G32 In modern corporations, the board of directors, on behalf of shareholders, appoints top executives to manage daily activities of the firm. To safeguard shareholders' value-maximisation interests, the board designs compensation in a way that aligns...

... Speed of adjustment (SOA) Firm value L21 G32 D21 M41 In this study, we examine whether the cash holding decision differs significantly among firms as a result of the followed business strategy. The motivation for this research work stems from the important implications for financial...

.... (2008) also find that firms providing more information on their corporate social responsibility practices are less likely to smooth reported earnings. M10 M41 G32 Evidence on whether firms with higher risk choose a more transparent or more opaque risk reporting strategy in their annual...

... Nondiscretionary loan loss provisions M41 G12 G20 G24 G32 Studying the Tunisian market is interesting for two reasons. First, despite the bond market growth over the preceding two decades, Hammami and Bahri (2016) observe that the Tunisian market remains illiquid and relatively small, with only...

... only Corporate governance Qatar Risk disclosure Forward-looking disclosure G15 G32 G170 M41 We investigate the impact of corporate governance on risk and forward-looking disclosures in Qatar. Although there is a considerable research on the impact of governance on risk...

... management G32 M4 L20 We follow Roychowdhury (2006) in defining real earnings management such that managers deviate from their normal operational practices to achieve a certain financial goal. The managers’ purpose is to mislead some of the stakeholders in such a way that financial...